Oracle America, Inc. v. Florida Department of Revenue

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ Nos. 1D2023-0987 1D2023-1075 1D2023-1077 _____________________________ ORACLE AMERICA, INC., Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee. _____________________________ On appeal from the Department of Revenue. Mark S. Hamilton, General Counsel. December 4, 2024 LONG, J. Appellant, Oracle America, Inc. (“Oracle”), appeals a final order entered by the Florida Department of Revenue denying its application to refund excess sales taxes and local surtaxes it collected from its customer, Nielson Company, Inc.…